City · Navarre

Buying a home in Pamplona: taxes, fees and prices

Taxes at the region's official rates · appraised values of the ministry · INE house price index.

In short

On a €300,000 resale home in Pamplona (Navarre), transfer tax and land registry fees come to €18,201 (6% tax at the general rate). Homes in Pamplona were appraised at €2,695/m² in Q2 2026, +4.5% over a year.

Calculate for Pamplona

If you buy

Taxes, land registry and loan in Pamplona

General rates of Navarre (foral regime). Change any field: the amounts are recalculated instantly.

Value taxed€300,000
Transfer tax (ITP)€18,000 (6%)
Land registry (registration + presentation)€201
Buyer total (taxes + land registry)€18,201
Notary's deed fee (the seller's by default)€388
Loan of 80% of the price€240,000
Monthly payment, 25 years at 3.134%€1,155

Foral region: the tax is charged on the real value, not on the Catastro reference value.

General rates only: no reduced rates, notary copies, gestoría or valuation. All the rates and sources.

If you sell

Income tax on the gain

National rates: your tax residence decides; residents of Navarre and the Basque Country pay their own foral income tax.

Capital gain€80,000
Rate on the gain19%
Income tax on the gain€15,200
Buyer's 3% withholding (advance)€12,000
Left to pay on the return€3,200

Non-resident: 19% on the gain (IRNR); the buyer withholds 3% of the price (form 211), the seller settles on form 210 and the 3% is credited.

Plusvalía municipal, exemptions and agency fees are not computed. Capital gains tax on a home sale.

The questions, answered

How much transfer tax on a €300,000 resale home in Pamplona?

At the general rate of the foral rules (6%), €300,000 bought in Pamplona pays €18,000 of transfer tax (ITP) and €201 of land registry fees: €18,201 for the buyer, before notary copies and any reduced rate.

What is a home worth per square metre in Pamplona?

Approved valuers appraised open-market homes in Pamplona at €2,695/m² in Q2 2026 (388 valuations), +4.5% over a year; the figure is €2,355/m² for Spain.

Are home prices rising in Pamplona?

Yes: appraised values in Pamplona changed by +4.5% over a year. For Navarre as a whole the INE index moved +9.5% (Spain: 12.2%).

Reading the numbers for Pamplona

By appraised value, Pamplona is 29th of the 55 cities Payotte covers, from the dearest down. At €2,695/m² it sits 14% above the Spanish average of €2,355/m².

It is the only Navarre city in the set, and its value is 39% above the Navarre average (€1,936/m²).

The appraised value is up €116/m² from €2,579 a year earlier (+4.5%), 8 points slower than the national rise (+12.5%) and 4 points slower than Navarre as a whole (+8.5%). On a 90 m² home at the average, the year's move is worth about €10,458.

Taken at the average appraised value, €300,000 buys roughly 110 m² in Pamplona, against 125 m² at the Spanish average. A 90 m² home at that value would be about €243,000; the buyer's taxes and registry fees on a resale come to €14,766 (6%). Arithmetic on an average, not a valuation.

The Pamplona figure rests on only 388 valuations, a thin sample that a few large operations can move, or 1.9 valuations per 1,000 inhabitants. With 209,094 inhabitants it is the 22nd most populated of the 55 cities covered.

On that ladder the next city up is A Coruña at €2,775/m² (€80 more), and the next one down is Vitoria-Gasteiz at €2,681/m² (€14 less). The dearest covered city, Santa Eulària des Riu, is at €6,844/m², €4,149 above Pamplona; the cheapest, Cartagena, at €1,486/m², €1,209 below. A year earlier it ranked 24th, so it has slipped five places.

Typical sizes at the average appraised value of Pamplona
SizePrice at that valueBuyer taxes, resaleBuyer taxes, new build
50 m²€135,000€8,250 (6%)€14,325
70 m²€189,000€11,511 (6%)€20,016
90 m²€243,000€14,766 (6%)€25,701
120 m²€323,000€19,587 (6%)€34,122

The figures

MeasureValueSource
Transfer tax (ITP) on €300,000€18,000Decreto Foral Legislativo 129/1999, art. 8.1.a)
Land registry on €300,000€201Real Decreto 1427/1989
Notary's deed fee on €300,000 (seller by default)€388Real Decreto 1426/1989
Appraised value, Q2 2026€2,695/m²Ministry, 388 valuations
Appraised value, Q2 2025€2,579/m²Ministry
Navarre, appraised value, Q2 2026€1,936/m²Ministry (+8.5% a year)
Navarre, INE house price index, change over a year+9.5%INE, Q2 2026
Population, 1 January 2025209,094INE, Padrón

Valuers' averages, not sale prices; changes computed by Payotte.

Buying from abroad

What differs for a foreign buyer: Buying as a foreigner · non-resident tax calculator · purchase costs in every region.

Closest in appraised value

Sources